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Jobbing on Imported Materials - Disposal of Waste
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....n. No. 81/95-Cus. dtd. 31.3.95 Notification No. 81/95- Customs dated 31.3.95 requires the waste including the resultant product to be re-exported after the inputs imported under the benefit of said notification have been subjected to the jobbing operation. Some representations have been received from the trade circles expressing difficulty in re- exporting the waste along with the resultant pro....
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....f section 65 were introduced under Notfn. No. 35/96-Cus. with effect from 11.7.96 and continued till its amendment by Notfn. No. 87/96-Cus. dtd. 18.11.96 according to which the old position prior to 11.7.96 was restored i.e. the jobbing operations were no longer required to be undertaken in accordance with Section 65 of the Customs Act, 1962. As far as the destruction of waste in respect of import....